TMI Blog2019 (1) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... it availed by the appellant - appeal allowed by way of remand. - APPEAL No. ST/85164/2017 - A/85011/2019 - Dated:- 7-1-2019 - Dr. D.M. Misra, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) Shri D.B. Shroff, Advocate, for appellant Shri M.K. Sarangi, Joint Commissioner (AR), for respondent ORDER Per: Dr. D.M. Misra This appeal is filed against order-in-original No. 37/ST-VII/CD/2016 dated 03.11.2016 passed by Commissioner of Service Tax-VII, Mumbai. This is the second round of litigation before this Tribunal. In the earlier round of litigation, vide order No. A/86890- 86891/16/STB dated 21.3.2016, this Tribunal remanded the matter to the adjudicating authority making the following observation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that pursuant to the direction of the Tribunal, the learned adjudicating authority, through letter dated 17.10.2016, directed the appellant to produce all the documents on or before 2.11.2016. The same were carried with them for scrutiny on 02.11.2016, however, the office of the learned Commissioner informed that since the Commissioner was busy in some other work, hence personal hearing could not materialize. Consequently, they attended the office next day for the said purpose. However, to their surprise, the order was passed on 3.11.2016. In support of the fact that they have carried all the records for scrutiny by the department and kept on the direction of the department these records on the 15th floor of the building, the learned Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt period. It is the case of the appellant that as directed by the learned Commissioner through his letter dated 17.10.2016, all the records running into several volumes were carried by them on 2.11.2016 for scrutiny, but the order was passed without scrutinizing the same on the next day. On going through the photographs and other evidences, prima facie we are satisfied that the appellant had carried the documents for scrutiny, but the department failed to carry out the scrutiny and the order was passed. In these circumstances, we find merit in the contention of the learned Advocate for the appellant. Consequently, we set aside the order and remand the matter to the adjudicating authority to scrutinize the documents either on sample basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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